Form Ab-115 - Wisconsin Liquor/wine Permit Application (Page 8 of 8) in pdf

RESPONSIBILITIES OF A PERMITTEE

4. RECORDS

Adequate records must be kept so that the department can verify

If you are issued a liquor/wine permit, you have several statutory

the accuracy and completeness of your report and that the correct

obligations which you must carry out in order to retain your permit. These

amount of tax was paid. Such records must be kept a minimum of

responsibilities are:

four years and in a place and manner easily accessible for review

by department personnel.

1. FILING MONTHLY REPORTS

A monthly report, Wisconsin Distilled Spirits/Wine Tax Report (Form

5. RESPONSIBLE FOR ACTIONS OF SALESPERSONS

AB-130), and schedules must be filed with the department covering

All permittees are responsible for the actions of their salespersons.

all transactions which occurred during the month. A report must be

Your permit may be in jeopardy if any of your salespersons violate

filed even if you had no transactions during the month. All intoxicating

liquor tax reports and returns are required to be filed electronically

the Wisconsin liquor laws and regulations.

with the department via my Tax Account or with an XML bulk transfer

schema. More information about the electronic filing methods can

6. REPORTING CHANGES

be found at

Notify us immediately (in writing) when your business undergoes any

of the following changes:

This report is due on or before the 15th of the month after the close

of the period being reported.

A. Name Change (Legal or Business) - Send us:

BRAND AND TYPE LISTINGS - Permittees liable for tax on distilled

1. A new application, Form AB-115, showing name change.

spirits must submit with each monthly report a listing of distilled spirits

2. A rider from your surety bonding company showing your new

sold in Wisconsin that month, Form AB-132.

business name.

2. PAYING THE TAX

B. Address Change (mailing or street) - Complete an address change

form,Form AB-163. There is a statutory charge of $10 for your

The tax rates are as follows:

first address change during a calendar year and the full permit

WINE -

14% or less alcohol by volume - 6.605¢ per liter

fee charge for each additional address change during the same

more than 14% alcohol - 11.89¢ per liter

year.

DISTILLED - 85.86¢ per liter (plus an administrative fee of 2.906¢

C. Ownership Change - Submit the following:

SPIRITS

per liter)

1. An application for liquor permit (plus fee). Your permit is not

transferable to the new business.

APPLE -

7% or less 1.71¢ per liter

2. An application (plus $20 fee) for each salesperson personally

CIDER

soliciting orders in Wisconsin.

The tax on wine and distilled spirits (plus fee) is computed on and

3. An auxiliary questionnaire, page 5, prepared by each indi-

paid with your monthly report.

vidual, partner, corporate officer, director, and agent.

4. Statement of brand franchise and sales area designation,

All reports not timely filed are subject to a $10 late filing fee and a

page 6.

penalty of 5% of the tax due for each month, or partial month, the

tax remains unpaid (not exceeding 25% of the tax due). Any tax not

5. Security guaranteeing payment of the distilled spirits and wine

paid by the due date is also subject to interest at the rate of 1.5%

tax to the department.

per month until paid.

Examples of ownership changes include:

Failure to timely submit your report may result in the department

1. Sole proprietorship to a partnership or corporation.

initiating proceedings to revoke your permit.

2. Partnership to a sole proprietorship or corporation.

3. PURCHASING AND SELLING LIQUOR

3. Partner being added to or dropped from a partnership.

You may only purchase liquor from:

Partnerships that add or drop partners must notify the

department in writing of the change in partners. If a new

a. Other licensed Wisconsin liquor wholesalers or wineries.

Federal Employer Identification Number (FEIN) is assigned,

b. Persons located outside Wisconsin holding an out-of-state ship-

you must apply for a new permit.

per’s permit issued by the Department of Revenue.

4. Death of sole proprietor.

c. Persons located outside the United States.

5. Business sold.

You may only sell liquor to:

6. Changes in stock ownership where another person becomes

the owner of more than 10% of the voting shares (25% or

a. Other licensed Wisconsin liquor wholesalers or wineries.

more of voting shares if there are four or fewer shareholders).

b. Persons located in other states holding that state’s permit to

purchase liquor products at wholesale from out-of-state sources.

The change of corporate officer, director, or agent is not regarded

c. Persons located outside the United States.

as a change in ownership. However, an auxiliary questionnaire

must be filed by the new officer, director, or agent.

d. Wisconsin retailers properly licensed with their local municipality.

Caution: Purchases from or sales to any unauthorized person are

D. Ceased Operations - You must:

subject to confiscation. In addition, your permit may be revoked.

1. Return your liquor/wine permit to the department.

2. Indicate the last day you operated in Wisconsin.

3. File a final report showing all transactions made during your

final month of business. Indicate Final on that report, Form

AB-130, above your name.

AB-115 (R. 4-12)

-8-

Form Ab-115 - Wisconsin Liquor/wine Permit Application Page 8

Related Articles

Related forms

Related Categories